Avoidance - Judgment Search Results

Jamnalal Sons Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1989)29ITD164(Mum.)

..... extinguishment of any rights therein shri palkhivala thereafter argued that there was no intention to avoid payment of capital gains which the assessee could have done by resorting to section 54e ..... value of the greenjacket shares calculated accordingly ramsay says that this fiscal result cannot be avoided because the preordained series of steps are to be found in an informal arrangement instead .....

Dcm Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1989)29ITD123(Delhi)

..... two definitions are not identical as under the double taxation avoidance agreement the definition is a truncated one the iac ..... that the definition of royalty under the double taxation avoidance agreement would override the definition of royalty under section ..... where a specific provision is made in the double taxation avoidance agreement that provision prevails over the general provisions contained .....

Frisby Vs. Schultz

Court: US Supreme Court

..... the well established principle that statutes will be page 487 u s 475 interpreted to avoid constitutional difficulties viewed in the light of the narrowing construction the ordinance allows protestors ..... ordinance but in our view the ordinance is readily subject to a narrowing construction that avoids constitutional difficulties specifically the use of the singular form of the words residence and .....

Sun Oil Co. Vs. Wortman

Court: US Supreme Court

..... in vindicating claims becomes outweighed by the combination of the interests in repose and avoiding stale claims one cannot neatly categorize this complicated temporal balance as either procedural or ..... concluded that at that shorter period its substantive interests outweigh its procedural interest in avoiding stale claims would not make any difference it would be neither arbitrary nor fundamentally .....

Stewart Organization, Inc. Vs. Ricoh Corp.

Court: US Supreme Court

..... congress is just as concerned as we have been to avoid significant differences between state and federal courts in adjudicating claims ..... has continued since hanna to interpret the federal rules to avoid conflict with important state regulatory policies as i have shown ..... 1404 a is ambiguous i would therefore construe it to avoid the significant encouragement to forum shopping that will inevitably be .....

Hicks Vs. Feiock

Court: US Supreme Court

..... because it was conditional i e not determinate the contemnor would avoid the sanction by agreeing to comply with the original order ..... equivalent to a conditional sentence that would allow the contemnor to avoid or purge these sanctions a determinate term of probation puts ..... performs his obligations under the original court order he can avoid going to jail at all like the sentence in shillitani .....

Swastik Gear Ltd. and ors. Vs. Income-tax Officer and ors.

Court: Allahabad

Reported in: (1988)69CTR(All)213; [1989]175ITR384(All)

..... a technical or narrow construction of a statute should be avoided unless it becomes necessary in the context of the provisions ..... revenue a must for a welfare state evil of tax avoidance by artful dodgers has to be fought politically legislatively and ..... in mind namely expeditious conclusion of assessment or escapement proceedings and avoidance of undue loss to the trading community in order to .....

Bus. Electr. Corp. Vs. Sharp Electr. Corp.

Court: US Supreme Court

..... useful conduct rather than risk treble damages and perhaps even criminal penalties we cannot avoid this difficulty by invalidating as illegal per se only those agreements imposing vertical ..... and ancillary restraints are the perverse economic consequences of permitting nonprice vertical restraints to avoid per se invalidity only through attachment to an express contractual obligation such an approach .....

The Oriental Fire and General Insurance Company Vs. Panapati Devi

Court: Orissa

Reported in: II(1989)ACC617

..... injured person but the statute has also expressly confined the right to avoid that liability to certain grounds specified in it it is not for ..... to in sub section 2 thereof has been given is entitled to avoid his liability to any person entitled to the benefit of any such ..... based on the conditions of a policy secondly from the words to avoid his liability used in sub section 6 of section 96 it is .....

Indian Industrial Traders and Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1989)29ITD282(Kol.)

..... taxation relief under section 90 in accordance with the agreement for avoidance of double taxation between the govt of india and the govt ..... relief under section 90 on the basis of the agreement for avoidance of double taxation which existed between the govt of india and ..... and the same have been perused by us the agreement for avoidance of double taxation existing between the indian govt and the .....